Livestream
(LIAA38/27) Auditing Bits in BytesTM – A Practical Break-Down of “Real World” Best Practices Applied in Highly Successful Audits: Segment 4: Linking Assesse
This series will provide valuable tips and techniques from an experienced auditor to successfully design and perform financial statement audits in "real-life" circumstances. Practical understanding of principles and standards can result in a high-quality, insightful, and profitable engagement.
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Self-Study Video
(SSAA104/27) Surgent’s Auditing Property, Plant, & Equipment
Property, plant, and equipment is present, at least to some extent, in virtually all audit clients. Auditing the area can be straight forward but when an entity is building machinery or equipment, complexities arise. Property and equipment can also include right of use assets under lease agreements. This module will address assessing the risk of...
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Self-Study Video
(SSAA107/27) Surgent’s Auditing Accounts Receivable: An Overview
Accounts receivable tends to carry higher risk of material misstatement due to the complexity and subjectivity involved with recognition, measure, and valuation. In addition, revenue recognition is presumed to be a significant fraud risk. This module will discuss the risks associated with accounts receivable and the allowance for doubtful accounts as well as techniques for...
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Self-Study Text
(SSAA134/27) Surgent’s Advanced Audits of 401(k) Plans: Best Practices and Current Developments
Looking to improve the quality of your 401(k) benefit plan audits? This is the course for you. Based on recent data from the U.S. Department of Labor and peer reviews on employee benefit plan audits, we know auditors need to up their game to meet stakeholder demands and provide the best possible audit services.In this...
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Self-Study Video
(SSAA105/27) Surgent’s Auditing Accounts Payable, Accrued Expenses and Debt
This module will discuss the audit of accounts payable, accrued liabilities and typical debt arrangements found in nonpublic entities. Contingencies, income taxes and more complex debt arrangements are covered in other modules. The audit of liabilities normally focuses on the timing of a purchase of an asset, recognition of expense or recording of a deposit...
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Self-Study Video
(SSAA204/27) Surgent’s Lessons Learned: What a $53 Million Fraud Can Teach Us
This course will take an in-depth look at the largest municipal fraud in U.S. history. What red flags did the auditors miss? What red flags did the bank miss? This course includes a conversation with former U.S. Marshal Jason Wojdylo, who was an integral part of this case.This is the fourth of five 2-hour courses...
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Self-Study Video
(SSAA177/27) Surgent’s Service Organization Control Reports – A User Auditor View
As entities continue to oursource financially significant processes, auditors will need to rely on third party assessments of the effectiveness of the controls over these processes. These assessments are called SOC1 reports. Understanding the scope, level of testing and results of such reports is critical to the successful completion of any financial statement audit.In this...
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Livestream
(LIAA56/27) What’s Going on at the AICPA (2026/27)
Stay current on key developments affecting audit and attestation engagements with this comprehensive update on what's happening at the AICPA. This course begins with the next phase of quality management, with a particular focus on firms' monitoring and remediation responsibilities and what those requirements mean in practice. Participants will also review recent and upcoming standards...
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Livestream
(LIAA53/27) Reviewing Workpapers – Embracing Responsibilities for Quality Control
Audit documentation provides the principal support for an auditor's report. Therefore, it is critical for workpaper reviewers to perform quality control procedures to ensure that technical, professional, and regulatory standards are met. In addition, the workpaper review process should be used as a tool for professional development and promoting efficient audits. This module will provide...
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Self-Study Video
(SSAA211/27) Surgent’s Fraud Case Studies: Schemes and Controls
Fraud is prevalent - especially since COVID-19 relief packages passed by legislatures around the world opened the till. The overwhelming majority of fraud cases are never publicized. In this course we will build on our knowledge of why people commit fraud to dissect the schemes and discuss transactional controls to help stop fraud faster.
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